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NY N023570

February 26, 2008



TARIFF NO.: 6104.62.2011, 6110.20.2079

Ms. Leigh Beckford
Vandegrift Forwarding Company, Inc.
230-19 International Airport Center
Suite 250
Jamaica, New York 11413

RE: The tariff classification of two women’s garments from China

Dear Ms. Beckford:

In your letter dated February 14, 2008 you requested a classification ruling on behalf of your client H&M Hennes and Mauritz LP.

Style 240750/1340 is a two piece sets composed of a pair of pants and cardigan constructed of 75 percent cotton and 25 percent polyester knit fabric. The capri style pants feature leg openings with rib knit cuffs, an embroidered logo and a wide elasticized waistband with a drawstring. The cardigan features a drawstring hood, long sleeves with rib knit cuffs, a full front opening with a zipper closure, two patch pockets, embroidery with rhinestones on the back and a ribbed loose fitting bottom. The outer surface of the fabric measures more than 9 stitches per 2 centimeters in the direction that the stitches were formed.

In your request, you state these garments are sleepwear.  Based on appearance, they seem to be capable of multiple uses. As such, and in the absence of persuasive information as to the manner in which they are marketed, these garments will not be classified as sleepwear in heading 6108.

We are returning your samples as you requested.

The applicable subheading for the pants will be 6104.62.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousersknitted or crocheted: Trousers: Of cotton: Other: Trousers: Women’s: Other. The duty rate will be 14.9% ad valorem.

The applicable subheading for the cardigan will be 6110.20.2079, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: Women’s or girls’. The rate of duty will be 16.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The cardigan falls within textile category 339. The pants fall within textile category 348. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at 646-733-3052.


Robert B. Swierupski

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